Results 21 to 30 of about 3,240,961 (284)
Valuating consumer credit portfolios
Latin American Journal of Central Banking, 2022 This paper proposes a model that associates borrower credit risk with the cash flow method to assess the economic value of a consumer credit portfolio.
Pedro Piccoli
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Rural micro-credit model design and credit risk assessment via improved LSTM algorithm [PDF]
PeerJ Computer Science, 2023 Rural microcredit plays an important role in promoting rural economic development and increasing farmers’ income. However, traditional credit risk assessment models may have insufficient adaptability in rural areas.
Xia Gao, Xiaoqian Yang, Yuchen Zhao
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Downside risk and the size of credit spreads [PDF]
, 2011 We investigate why spreads on corporate bonds are so much larger than expected losses from default. Systematic factors make very little contribution to spreads, even if higher moments or downside effects are taken into account. Instead we find that sizes
Gordon Gemmill +3 more
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Developing Credit Risk Assessment Methods to Make loss Provisions for Potential loans
Финансы: теория и практика, 2020 According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losses in
V. A. Rakhaev
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Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises [PDF]
Облік і фінансиIn conditions of martial law, macroeconomic instability, high credit risks, and deterioration in counterparties’ solvency, the problem of reliably assessing receivables and forming reserves for expected credit losses becomes particularly urgent. However,
Stanislav Vasylishyn +3 more
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Bank loans recovery rate in commercial banks:A case study of non-financial corporations [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 The empirical literature on credit risk is mainly based on modelling the probability of default, omitting the modelling of the loss given default. This paper is aimed to predict recovery rates on the rarely applied nonparametric method of Bayesian Model ...
Natalia Nehrebecka
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Jurnal Akuntansi, 2023 Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN).
Rafika Sari, Yevi Dwitayanti
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Mohyla Mathematical JournalУ цiй статтi запропоновано метод моделювання ймовiрностi дефолту, описано статистичну оцiнку моделi та представлено модель алгоритму програмної реалiзацiї. Алгоритм автоматично обирає з групи регресiйних моделей, де моделями є як лiнiйна регресiя, так i рiзнi модифiкацiї напiвлогарифмiчних моделей та лаговi моделi для макрофакторiв Xi,t,Xi,t-1, ...,Xi ...
Дрiнь, Свiтлана Сергiївна +1 more
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Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses [PDF]
Accounting and Business Research, 2019 After the financial and banking crisis of the late 2000s, the FASB and the IASB aimed to develop methods of accounting for credit losses that would give more timely recognition of those losses.
Hashim, Noor, Li, Weijia, O'Hanlon, John
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Loan level loss given default (LGD) study of Indian banks
IIMB Management Review, 2022 Loss given default (LGD) is a critical element in estimating expected as well as unexpected credit losses in banking business. This article investigates written-off history of Indian banks and provides estimates of LGD on loans across sectors, loan ...
Arindam Bandyopadhyay
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